There is very little chance of Dwight Howard re-signing with the Los Angeles Lakers this summer, according to sources close to the situation.

Howard is willing to forgo the extra $30 million the Lakers can pay him to play for a coach and in a system he feels will better use his skill set, one source said.

The Lakers can offer Howard a five-year, $118 million contract, while other teams can pay him only $88 million over four years.

Howard plans to meet with Dallas, Houston and Atlanta before meeting with the Lakers once teams are allowed to contact free agents beginning July 1, a source said. It appears that the teams will visit Howard in Los Angeles.

When the Lakers built their own super team of Steve Nash, Kobe Bryant and Dwight Howard, everyone thought that they were a lock for a finals matchup with the Miami Heat. However, unlike the Heat, the Lakers came apart at the seams.

A combination of injuries, age, coaching and off court issues grounded the Lakers season. They ended up being swept by the Spurs in the first round but were in real danger of missing the playoffs altogether.

While the Celtics season was equally disappointing, we always have to delight in the misery of the Lakers organization. LA only trails the Boston Celtics by one championship (16 to 17) and it doesn't look as if our team in green will come any closer to winning one sometime soon. The further away the Lakers are from winning one, the better.